N013464 N0 Ruling Active

The tariff classification of luggage tags from China.

Issued July 5, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The luggage tags, which are composed of polyvinyl chloride (PVC), have a paper insert which can be seen through the clear plastic sheeting window in the tag. Although no cost breakdown was submitted with your letter, it is obvious that the cost of the PVC far exceeds the cost of the paper. In your letter,

CBP rationale

The applicable subheading for the plastic luggage tags will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N013464 July 5, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. S. Alize Barth U Tag It Ingle, Cole & Company, LLC 3201 N. Sylvania Avenue Forth Worth, TX 76111 RE: The tariff classification of luggage tags from China. Dear Ms. Barth: In your letter dated June 19, 2007, you requested a tariff classification ruling. A sample was provided with your letter. The luggage tags, which are composed of polyvinyl chloride (PVC), have a paper insert which can be seen through the clear plastic sheeting window in the tag. Although no cost breakdown was submitted with your letter, it is obvious that the cost of the PVC far exceeds the cost of the paper. In your letter, you state the tag is composed of “PVC Rubber.” However, PVC is plastic material. As you requested, the sample will be returned. The applicable subheading for the plastic luggage tags will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →